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2019 (9) TMI 531 - CESTAT BANGALORE - Service Tax
Head Note / Extract:
Valuation - inclusion of reimbursable expenses in assessable value - C&F Agent service - HELD THAT:- The Commissioner (Appeals) though has set aside the demand on TDS and on reimbursement of certain expenditure but he has not given any specific finding on each of the reimbursable expenses viz. Godown rent, damage allowance, loading charges and demurrage charges - Further, all these expenses were reimbursed by the appellant for the various purposes incurred for carrying on the business of C&F Agent Service. The impugned order to the extent of Service Tax on reimbursement is liable to be set aside - appeal allowed - decided in favor of appellant.